Cost Accounting and Intangible Assets Disclosure Research of Company A about the Background of Tax Reduction and Fee Reduction

Abstract

Tax cuts and fee reductions significantly impact corporate financial conditions, particularly the cost structure and profit margins.
Simultaneously, the disclosure of intangible assets is increasingly crucial for enhancing corporate value. This paper takes Company A as a research subject to explore the interactive relationship between intangible asset information disclosure and standard operating cost accounting
under the context of tax cuts and fee reductions. The study results indicate that combining standard costing, responsibility accounting, and
activity-based costing can more accurately calculate product costs, improve cost management efficiency, and adapt to tax cuts and fee reductions, thereby enhancing the quality of intangible asset information disclosure.